Civic Intelligence

Students Motivated by the Arts Inc

EIN 46-5074948 • 501(c)3 • Youngstown, OH

Profile

Smarts community art school provides access and early training in the arts for our region's k-12 youth with a focus on underserved populations. Smarts engages public and private organizations, schools, and artists in cooperative projects designed to enrich our community, promote student achievement, inspire self-discovery, and impact cultural and academic literacy through fine and performing arts.

25 E Boardman Street First FloorYoungstown, OH 44503

smartsartschool.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

57th percentile

0.03x

Higher debt load relative to assets than 57% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

53rd percentile

0.02x

Higher debt load relative to revenue than 53% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Net Margin

32nd percentile

-4.0%

Higher net margin than 32% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

89th percentile

$109,764

Higher top officer pay than 89% of similar nonprofits.

Top officer pay equals 13.5% of source-year revenue.

501(c)3 • $500k-$1M nonprofits • Source year 2024

Asset Growth

26th percentile

-6.5%

Faster asset growth than 26% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

43rd percentile

2.6%

Faster revenue growth than 43% of similar nonprofits.

501(c)3 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets57th percentile

Assets

Down

$464,216

Down $32,212 (-6.5%) from 2023

Liabilities

Down

$15,966

Down $3,230 (-17%) from 2023

Net Assets

Down

$448,250

Down $28,982 (-6.1%) from 2023

Operations
Liabilities / Revenue53rd percentileNet Margin32nd percentile

Revenue

Up

$812,832

Up $20,306 (+2.6%) from 2023

Expenses

Down

$845,418

Down $38,685 (-4.4%) from 2023

Net Income

Up

-$32,586

Up $58,991 (+64%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth26th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$800K$600K$400K$200K$0Assets 2016: $582,356Liabilities 2016: $1,094Net Assets 2016: $581,2622016Assets 2017: $795,364Liabilities 2017: $24,784Net Assets 2017: $770,5802017Assets 2018: $746,090Liabilities 2018: $280Net Assets 2018: $745,8102018Assets 2019: $675,423Liabilities 2019: $0Net Assets 2019: $675,4232019Assets 2020: $731,803Liabilities 2020: $189,724Net Assets 2020: $542,0792020Assets 2021: $632,914Liabilities 2021: $161,223Net Assets 2021: $471,6912021Assets 2022: $580,671Liabilities 2022: $12,842Net Assets 2022: $567,8292022Assets 2023: $496,428Liabilities 2023: $19,196Net Assets 2023: $477,2322023Assets 2024: $464,216Liabilities 2024: $15,966Net Assets 2024: $448,2502024

Highlighted filing

2024

Assets$464,216
Liabilities$15,966
Net Assets$448,250
Open 2024 Filing

Operations Trend

Revenue Growth43rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $707,257Expenses 2016: $161,213Net Income 2016: $546,0442016Revenue 2017: $408,195Expenses 2017: $218,877Net Income 2017: $189,3182017Revenue 2018: $353,214Expenses 2018: $377,984Net Income 2018: -$24,7702018Revenue 2019: $449,748Expenses 2019: $520,135Net Income 2019: -$70,3872019Revenue 2020: $380,307Expenses 2020: $513,431Net Income 2020: -$133,1242020Revenue 2021: $465,781Expenses 2021: $539,968Net Income 2021: -$74,1872021Revenue 2022: $820,534Expenses 2022: $717,682Net Income 2022: $102,8522022Revenue 2023: $792,526Expenses 2023: $884,103Net Income 2023: -$91,5772023Revenue 2024: $812,832Expenses 2024: $845,418Net Income 2024: -$32,5862024

Highlighted filing

2024

Revenue$812,832
Expenses$845,418
Net Income-$32,586
Open 2024 Filing

Filings

Most recent year

2024 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$464,216
Liabilities
$15,966
Net assets
$448,250
Revenue
$812,832
Expenses
$845,418
Net income
-$32,586
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.64$0.16$4.48$8.13$8.45$0.33
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.96$0.19$4.77$7.93$8.84$0.92
2022Detailed filing. Detailed filing data is available for this year.$5.81$0.13$5.68$8.21$7.18$1.03
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.33$1.61$4.72$4.66$5.40$0.74
2020Detailed filing. Detailed filing data is available for this year.$7.32$1.90$5.42$3.80$5.13$1.33
2019Detailed filing. Detailed filing data is available for this year.$6.75$0.00$6.75$4.50$5.20$0.70
2018Detailed filing. Detailed filing data is available for this year.$7.46$0.00$7.46$3.53$3.78$0.25
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.95$0.25$7.71$4.08$2.19$1.89
2016Detailed filing. Detailed filing data is available for this year.$5.82$0.01$5.81$7.07$1.61$5.46
Latest Detailed Filing

The latest 2024 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2022 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2022
Return Version
2021v4.0
Gross Receipts
$852,263
Mission and Program Overview

Mission

Smarts community art school provides access and early training in the arts for our region's k-12 youth with a focus on underserved populations. Smarts engages public and private organizations, schools, and artists in cooperative projects designed to enrich our community, promote student achievement, inspire self-discovery, and impact cultural and academic literacy through fine and performing arts.

Smarts is a nationally award-winning, community-based art school, providing curriculum-focused programming in schools and out of schools for visual arts, music, dance, theater, and creative writing

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$304,489$323,949▲ $19,460
Land, Buildings, and Equipment, Net$230,526$209,338▼ $21,188
Savings and Temporary Cash Investments$50,184--
Investments in Publicly Traded Securities$30,756$27,192▼ $3,564
Accounts Receivable$15,035$18,693▲ $3,658
Prepaid Expenses and Deferred Charges$1,424$999▼ $425
Total Assets$632,914$580,671▼ $52,243
Other Assets Total$500$500→ $0
Liabilities
Unsecured Notes Loans Payable$152,932--
Accounts Payable and Accrued Expenses$8,291$12,842▲ $4,551
Total Liabilities$161,223$12,842▼ $148,381
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$376,865$450,939▲ $74,074
Net Assets With Donor Restrictions$94,826$116,890▲ $22,064
Total Net Assets Fund Balance$471,691$567,829▲ $96,138
Total Liabilities and Net Assets / Fund Balance$632,914$580,671▼ $52,243

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$185,159$70,202$255,361
Equipment$24,179$40,995$65,174
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Rebecca L KeckPresidentFT$99,985$99,985

Board Members and Trustees

NameTitle
Myra VittoBoard Presid
Alura WebbDirector
Bergen GiordaniDirector
Chris GabrickDirector
Denise HoltDirector
John a McnallyDirector
Jonathon FauvieDirector
Misty HazySecretary
Nicole RamsonTreasurer
Paul GarcharVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$352,492
Program Service Revenue
$276,118
Investment Income
$3,226
Other Revenue
$188,698
All Other Contributions
$331,523
Change in Net Assets
$102,852
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$594,999
Other Expenses$122,683
Total Fundraising Expense$29,506
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$341,707$86,610-$428,317
Current Officers, Directors, Trustees, and Key Employees$49,993$24,996$24,996$99,985
Payroll Taxes$36,305$10,344$2,317$48,966
Occupancy$37,064$6,541-$43,605
Depreciation Depletion$21,188--$21,188
Other Employee Benefits$11,232$4,661$1,838$17,731
Office Expenses$6,668$7,465$355$14,488
Information Technology$11,088$1,957-$13,045
Fees for Services Accounting-$3,469-$3,469
Travel$3,022--$3,022
Insurance-$2,422-$2,422
Advertising-$398-$398
Other Expenses$182$240-$182
Total Functional Expenses$539,073$149,103$29,506$717,682
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$56,268
Fundraising Direct Expenses$24,959
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Joy of Smarts$41,377$29,394$3,623$25,771
Smarts Family D$35,860$26,874$7,110$19,764
Total Events$77,237$56,268$24,959$31,309
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 will be reviewed by the finance committee”

Form 990, Page 6, Part VI, Line 12C

“Conflicts policy is reviewed every year by the board of directors”

Form 990, Page 6, Part VI, Line 15A

“For the president, compensation is set by the board on market data and merit, the president is the only key employee/manager of the organization. Compensation for non-management employees, such as teachers and staff, is set by the president. An employment contract is used for each teacher and the general employment contract has been reviewed and approved by the board and its legal counsel.”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Students Motivated by the Arts Inc
EIN
46-5074948
Phone
3305742787
Address
25 E BOARDMAN STREET FIRST FLOOR, YOUNGSTOWN, OH 44503

Signing Officer

Name
Rebecca L Keck
Title
President
Phone
3305742787
Signed
2022-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rebecca L Keck
Formed
2014
Legal Domicile
Oh
Voting Board Members
10
Independent Board Members
10
Employees
56
Volunteers
20

Preparer

Firm
Schroedel Scullin & Bestic LLC
Address
196 NORTH BROAD STREET, CANFIELD, OH 44406
Preparer
Chris a Gabrick CPA
Phone
3305331131
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“Smarts community art school provides access and early training in the arts for our region's k-12 youth with a focus on underserved populations. Smarts engages public and private organizations, schools, and artists in cooperative projects designed to enrich our community, promote student achievement, inspire self-discovery, and impact cultural and academic literacy through fine and performing arts”

Raw XML AppendixShowing 400 of 488 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/MissionDesc0SMARTS COMMUNITY ART SCHOOL PROVIDES ACCESS AND EARLY TRAINING IN THE ARTS FOR OUR REGION'S K-12 YOUTH WITH A FOCUS ON UNDERSERVED POPULATIONS. SMARTS ENGAGES PUBLIC AND PRIVATE ORGANIZATIONS, SCHOOLS, AND ARTISTS IN COOPERATIVE PROJECTS DESIGNED TO ENRICH OUR COMMUNITY, PROMOTE STUDENT ACHIEVEMENT, INSPIRE SELF-DISCOVERY, AND IMPACT CULTURAL AND ACADEMIC LITERACY THROUGH FINE AND PERFORMING ARTS
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IRS990/ProgSrvcAccomActy2Grp/Desc0PUBLIC PROGRAMMING - SMARTS PROVIDES CLASSES IN VISUAL ARTS, MUSIC, DANCE, THEATER, AND CREATIVE WRITING FOR OUR REGION'S PRE K-12 YOUTH WITH A FOCUS ON UNDERSERVED POPULATIONS. SMARTS IS FREE AND OPEN TO THE PUBLIC WITH CLASSES TAKING PLACE IN THE HISTORIC OHIO ONE BUILDING IN DOWNTOWN YOUNGSTOWN AFTER SCHOOL AND SATURDAYS. CLASSES ARE OFFERED IN THE FALL, SPRING, AND SUMMER
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 13,234
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART III, LINE 12
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0SMARTS COMMUNITY ART SCHOOL PROVIDES ACCESS AND EARLY TRAINING IN THE ARTS FOR OUR REGION'S K-12 YOUTH WITH A FOCUS ON UNDERSERVED POPULATIONS. SMARTS ENGAGES PUBLIC AND PRIVATE ORGANIZATIONS, SCHOOLS, AND ARTISTS IN COOPERATIVE PROJECTS DESIGNED TO ENRICH OUR COMMUNITY, PROMOTE STUDENT ACHIEVEMENT, INSPIRE SELF-DISCOVERY, AND IMPACT CULTURAL AND ACADEMIC LITERACY THROUGH FINE AND PERFORMING ARTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CONFLICTS POLICY IS REVIEWED EVERY YEAR BY THE BOARD OF DIRECTORS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FOR THE PRESIDENT, COMPENSATION IS SET BY THE BOARD ON MARKET DATA AND MERIT, THE PRESIDENT IS THE ONLY KEY EMPLOYEE/MANAGER OF THE ORGANIZATION. COMPENSATION FOR NON-MANAGEMENT EMPLOYEES, SUCH AS TEACHERS AND STAFF, IS SET BY THE PRESIDENT. AN EMPLOYMENT CONTRACT IS USED FOR EACH TEACHER AND THE GENERAL EMPLOYMENT CONTRACT HAS BEEN REVIEWED AND APPROVED BY THE BOARD AND ITS LEGAL COUNSEL.

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